Beaubier T.C.J.:

This appeal pursuant to the Informal Procedure was heard at Ottawa, Ontario on July 29 and 30, 1999. The Appellant testified. The Respondent called Jeff Johnson, C.A., Revenue Canada’s auditor on the file.

Beaubier T.C.J.:

Hamlyn T.C.J.:

O’Connor T . C.J.:

This appeal was heard at Edmonton, Alberta on July 26, 1999 pursuant to the Informal Procedure of this Court.

The only witness to give evidence was the Appellant himself.

Beaubier T.C.J. (orally):

This appeal pursuant to the Informal Procedure was heard at Vancouver, B.C. on May 17, 1999. The Appellant was the only witness.

Tardif T.C.J.:

Brulé T.C.J. (orally):

Tardif T . C.J.:

Mogan T.C.J. (orally):

Dussault T.C.J.: